Subheading · Chapter 29 · Heading 2907
2907.12: Cresols and their salts
2907.12 is a six-digit subheading of heading 2907, phenols; phenol-alcohols, chapter 29.
What you pay
Importing into UK
Rates by national line · UK Global Tariff
UK lines →- 2907 12 00 00 Cresols and their salts 2%
- 2907 12 00 10 O-cresol (cas rn 95-48-7) having a purity of not less than 98.5% by weight 2%+2
- 2907 12 00 20 Mixture of meta-cresol (cas rn 108-39-4) and para-cresol (cas rn 106-44-5) with a purity by weight of 99% or more 2%+2
- 2907 12 00 40 P-cresol (cas rn 106-44-5) with a purity by weight of 99% or more 2%+1
- 2907 12 00 90 Other 2%+2
- 2907 12 00 00 Cresols and their salts 2%
- 2907 12 00 10 O-cresol (cas rn 95-48-7) having a purity of not less than 98.5% by weight 2%+2
- 2907 12 00 20 Mixture of meta-cresol (cas rn 108-39-4) and para-cresol (cas rn 106-44-5) with a purity by weight of 99% or more 2%+2
- 2907 12 00 40 P-cresol (cas rn 106-44-5) with a purity by weight of 99% or more 2%+1
- 2907 12 00 90 Other 2%+2
Additional duties and import rules
Charges on top of the customs duty, and rules the goods must meet at the border.
Additional duties and charges 2
- Duty suspensionAutonomous tariff suspension Free
- Applies to goods from
- all countries
- In force
- until 31 December 2028
- Legal act
- 2020 No. 1435
- Tariff lines
- on 3 of 4 lines
- Duty suspensionSuspension - goods for certain categories of ships, boats and other vessels and for drilling or production platforms Free
- Applies to goods from
- all countries
- Legal act
- 2020 No. 1431
- Documents
- C990 End use authorisation ships and platforms (Column 8c, Annex A of Delegated Regulation (EU) 2015/2446)
Import requirements 2
- Import controlRestriction on entry into free circulation
- Applies to goods from
- Russia, Ukraine
- Legal act
- 2022 No.998, S.I. 2022/395
- Documents
- 9015
- 9016
- 9009
- 9010
- 9017
- Import control
- Applies to goods from
- Iran
- Legal act
- 2023 No.1314
- Documents
- 9011
- 9022
Preferential rates by country
| Agreement or scheme | Countries | Rate |
|---|---|---|
| standard rate (no agreement) | — | 2% |
| DCTS Comprehensive | Afghanistan, Angola, Bangladesh, Benin and 38 moreAfghanistan, Angola, Bangladesh, Benin, Bhutan, Burkina Faso, Burundi, Cambodia, Central African Republic, Chad, Comoros, Congo - Kinshasa, Djibouti, Eritrea, Ethiopia, Gambia, Guinea, Guinea-Bissau, Haiti, Kiribati, Laos, Liberia, Malawi, Mali, Mauritania, Myanmar (Burma), Nepal, Niger, Rwanda, São Tomé & Príncipe, Senegal, Sierra Leone, Somalia, South Sudan, Sudan, Tanzania, Timor-Leste, Togo, Tuvalu, Uganda, Yemen, Zambia | Free |
| European Union (including code "EU") | Free | |
| DCTS Enhanced | Algeria, Bolivia, Cape Verde, Congo - Brazzaville and 13 moreAlgeria, Bolivia, Cape Verde, Congo - Brazzaville, Cook Islands, Kyrgyzstan, Micronesia, Mongolia, Nigeria, Niue, Pakistan, Philippines, Sri Lanka, Syria, Tajikistan, Uzbekistan, Vanuatu | Free |
| CARIFORUM | Antigua & Barbuda, Bahamas, Barbados, Belize and 10 moreAntigua & Barbuda, Bahamas, Barbados, Belize, Dominica, Dominican Republic, Grenada, Guyana, Jamaica, St Kitts & Nevis, St Lucia, St Vincent & the Grenadines, Suriname, Trinidad & Tobago | Free |
| OCTs (Overseas Countries and Territories) | Anguilla, Bermuda, British Indian Ocean Territory, British Virgin Islands and 7 moreAnguilla, Bermuda, British Indian Ocean Territory, British Virgin Islands, Cayman Islands, Falkland Islands, Montserrat, Pitcairn Islands, South Georgia & South Sandwich Islands, St Helena, Turks & Caicos Islands | Free |
| Central America | Costa Rica, El Salvador, Guatemala, Honduras, Nicaragua, Panama | Free |
| SADC EPA | Botswana, Eswatini, Lesotho, Mozambique, Namibia | Free |
| Eastern and Southern Africa States | Madagascar, Mauritius, Seychelles, Zimbabwe | Free |
| CPTPP | Brunei, Malaysia | Free |
| UK–Andorra agreement | Andorra | Free |
| UK–Albania agreement | Albania | Free |
| UK–Australia agreement | Australia | Free |
| UK–Canada agreement | Canada | Free |
| UK–Switzerland agreement | Switzerland | Free |
| UK–Côte d’Ivoire agreement | Côte d’Ivoire | Free |
| UK–Chile agreement | Chile | Free |
| UK–Cameroon agreement | Cameroon | Free |
| UK–Colombia agreement | Colombia | Free |
| UK–Ecuador agreement | Ecuador | Free |
| UK–Egypt agreement | Egypt | Free |
| UK–Fiji agreement | Fiji | Free |
| UK–Faroe Islands agreement | Faroe Islands | Free |
| UK–Georgia agreement | Georgia | Free |
| UK–Ghana agreement | Ghana | Free |
| DCTS Standard | Indonesia | Free |
| UK–Israel agreement | Israel | Free |
| UK–India agreement | India | Free |
| UK–Iceland agreement | Iceland | Free |
| UK–Jordan agreement | Jordan | Free |
| UK–Japan agreement | Japan | Free |
| UK–Kenya agreement | Kenya | Free |
| UK–South Korea agreement | South Korea | Free |
| UK–Lebanon agreement | Lebanon | Free |
| UK–Liechtenstein agreement | Liechtenstein | Free |
| UK–Morocco agreement | Morocco | Free |
| UK–Moldova agreement | Moldova | Free |
| UK–North Macedonia agreement | North Macedonia | Free |
| UK–Mexico agreement | Mexico | Free |
| UK–Norway agreement | Norway | Free |
| UK–New Zealand agreement | New Zealand | Free |
| UK–Peru agreement | Peru | Free |
| UK–Papua New Guinea agreement | Papua New Guinea | Free |
| UK–Palestinian Territories agreement | Palestinian Territories | Free |
| UK–Serbia agreement | Serbia | Free |
| UK–Solomon Islands agreement | Solomon Islands | Free |
| UK–Singapore agreement | Singapore | Free |
| UK–San Marino agreement | San Marino | Free |
| UK–Tunisia agreement | Tunisia | Free |
| UK–Türkiye agreement | Türkiye | Free |
| UK–Ukraine agreement | Ukraine | Free |
| UK–Vietnam agreement | Vietnam | Free |
| UK–Samoa agreement | Samoa | Free |
| UK–XC agreement | XC | Free |
| UK–Kosovo agreement | Kosovo | Free |
| UK–XL agreement | XL | Free |
| UK–South Africa agreement | South Africa | Free |
UK: imports by month
Main suppliers, last 12 months
| Country | Value | Share | Change |
|---|---|---|---|
 Germany | £20.4m | 74% | +26.4% |
 South Africa | £2.8m | 10.1% | -13.4% |
 United States | £2m | 7.3% | -71.7% |
 China | £1.8m | 6.5% | +50.7% |
 India | £392k | 1.4% | -5.9% |
 Panama | £160k | 0.6% | — |
 Italy | £30k | 0.1% | — |
 Singapore | £0 | 0% | -100% |
Same subheading in other tariffs
EU 2.1% Third-country duty 1 tariff line 
Türkiye 25% Statutory rate (Law 474) 2 tariff lines USA 4.2% General (MFN) 1 tariff line The Turkish schedule prints the statutory rate set under Customs Law 474. The rate applied at import is laid down in the Import Regime Decision and can be lower, or different by country of origin.
World trade in 2024
Trade value (US$) no reported trade < US$65.1kUS$65.1k+US$569.4k+US$37m+> US$58.9m
Exports: 44
- Italy: US$60m
- Germany: US$58.9m
- India: US$44.7m
- United States: US$39.9m
- China: US$37m
- South Africa: US$18.3m
- Japan: US$9.3m
- Belgium: US$3.6m
- Netherlands: US$2.2m
- Denmark: US$1.7m
- Czechia: US$569.4k
- United Kingdom: US$412.5k
- France: US$341.1k
- Singapore: US$331k
- Finland: US$247.4k
- Portugal: US$216.3k
- Taiwan: US$115.1k
- Poland: US$110.2k
- Spain: US$96.6k
- Dominican Republic: US$71.2k
- Switzerland: US$65.1k
- South Korea: US$22.5k
- Austria: US$14k
- Slovenia: US$11.7k
- Malaysia: US$6k
- Türkiye: US$4.8k
- Armenia: US$4.6k
- Hungary: US$3.9k
- Brazil: US$3.6k
- Canada: US$3.3k
- Ukraine: US$1.5k
- Hong Kong SAR China: US$1.4k
- Russia: US$1.2k
- Indonesia: US$1.1k
- Latvia: US$500
- Lithuania: US$400
- Sweden: US$200
- Guatemala: US$100
- Kazakhstan: US$100
- Norway: US$100
- Serbia: US$100
- Australia: US$0
- Greece: US$0
- Luxembourg: US$0
Trade value (US$) no reported trade < US$26.1kUS$26.1k+US$409.4k+US$6.4m+> US$24.8m
Imports: 114
- Denmark: US$61.8m
- United Kingdom: US$37.6m
- India: US$27.2m
- Germany: US$24.8m
- China: US$18.3m
- South Korea: US$17.1m
- Belgium: US$15.1m
- United States: US$10.5m
- Japan: US$9.4m
- Taiwan: US$9.3m
- France: US$8.7m
- Austria: US$6.4m
- Netherlands: US$6.3m
- Mexico: US$4.4m
- Switzerland: US$3.1m
- Italy: US$3.1m
- Malaysia: US$2.4m
- Poland: US$1.7m
- Spain: US$1.2m
- Thailand: US$963.5k
- Panama: US$963.4k
- Egypt: US$707k
- Russia: US$589.8k
- Brazil: US$580.8k
- Algeria: US$486.1k
- Pakistan: US$450.7k
- Nigeria: US$434.5k
- Serbia: US$409.4k
- Ukraine: US$344.5k
- Peru: US$308.8k
- Bangladesh: US$250.3k
- Israel: US$237.4k
- Indonesia: US$228.2k
- Australia: US$214.5k
- Morocco: US$210.8k
- Angola: US$210.6k
- Hungary: US$191.7k
- Canada: US$169.1k
- United Arab Emirates: US$124.8k
- Türkiye: US$119.3k
- Myanmar (Burma): US$114.3k
- Singapore: US$105.5k
- Ghana: US$102.5k
- Kenya: US$99.5k
- Croatia: US$86.5k
- Haiti: US$71.2k
- Saudi Arabia: US$58.3k
- Colombia: US$55.5k
- Czechia: US$52.2k
- Belarus: US$39.9k
- Iran: US$37.2k
- Dominican Republic: US$36.6k
- Sri Lanka: US$35.6k
- Kazakhstan: US$33.2k
- Argentina: US$32.7k
- South Africa: US$26.1k
- Hong Kong SAR China: US$24.5k
- Sweden: US$23.6k
- Mauritius: US$22.8k
- Bulgaria: US$22.1k
Top exporters
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 | Italy | US$60m | 21.6% |
| 2 | Germany | US$58.9m | 21.2% |
| 3 | India | US$44.7m | 16.1% |
| 4 | United States | US$39.9m | 14.3% |
| 5 | China | US$37m | 13.3% |
| 6 | South Africa | US$18.3m | 6.6% |
| 7 |  Japan | US$9.3m | 3.3% |
| 8 |  Belgium | US$3.6m | 1.3% |
| 9 |  Netherlands | US$2.2m | 0.8% |
| 10 |  Denmark | US$1.7m | 0.6% |
Top importers
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 | Denmark | US$61.8m | 22.2% |
| 2 | United Kingdom | US$37.6m | 13.5% |
| 3 | India | US$27.2m | 9.8% |
| 4 | Germany | US$24.8m | 8.9% |
| 5 | China | US$18.3m | 6.6% |
| 6 |  South Korea | US$17.1m | 6.1% |
| 7 | Belgium | US$15.1m | 5.4% |
| 8 | United States | US$10.5m | 3.8% |
| 9 | Japan | US$9.4m | 3.4% |
| 10 |  Taiwan | US$9.3m | 3.3% |
In the UK Global Tariff, subheading 2907.12 covers 4 tariff lines and the duty is 2%.
The EU Combined Nomenclature has one tariff line for subheading 2907.12; the duty is 2.1%.
Goods from 175 countries can enter the UK at a preferential rate instead of the standard 2%; 175 of them pay no duty at all, for example under DCTS Comprehensive or European Union.
In the 12 months to August 2026, the UK imported these goods worth £27.6m (down 2% on the year before), at an average of £2.45 per kg; Germany supplied 74%, followed by South Africa.
World trade in these goods reached US$278m in 2024, up 13.1% on 2023.
Italy was the largest exporter with 21.6% of the total, ahead of Germany.
Products classified here
Questions and answers
What is the HS code for cresols and their salts?
Cresols and their salts fall under HS subheading 2907.12, part of heading 2907, in section VI of the Harmonized System.
What is the import duty on cresols and their salts in the UK?
Under the UK Global Tariff, imports under 2907.12 from countries without a preferential agreement are charged at 2%. Preferential rates, anti-dumping duties and VAT are not included.
What is the import duty on cresols and their salts in the EU?
Under the EU Combined Nomenclature, imports under 2907.12 from countries without a preferential agreement are charged at 2.1%. Preferential rates, anti-dumping duties and VAT are not included.
Which country exports the most cresols and their salts?
Italy, with US$60m in 2024 (21.6% of world exports).
Which countries can export these goods to the UK duty-free?
175 countries pay no duty under a trade agreement or preference scheme, among them partners under DCTS Comprehensive, European Union, DCTS Enhanced. The goods must meet the agreement’s rules of origin and the importer needs proof of origin; otherwise the standard rate of 2% applies. Pick a country above to see its rate.
Where does the UK import these goods from?
In the 12 months to August 2026, the largest suppliers were Germany (74%), South Africa (10%) and United States (7%), out of total imports of £27.6m.